Teses e Dissertações

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    Governança corporativa na perspectiva do conselho de administração e desempenho das empresas: avaliação do colegiado, composição da estrutura e comitês financeiros
    (FACULDADE FUCAPE - FUCAPE, 2024-12-16) Santos, José Éliton dos; Cruz, Poliano Bastos da; https://orcid.org/0000-0002-0074-7193; http://lattes.cnpq.br/5544566158794849; Cruz, Poliano Bastos da; https://orcid.org/0000-0002-0074-7193; http://lattes.cnpq.br/4414322289653973; Novaes, Paulo Victor Gomes; http://lattes.cnpq.br/0361983404159254; Santana Júnior, Jorge Luiz de; https://orcid.org/0000-0001-7423-2566; http://lattes.cnpq.br/7935012360141664; Marques, Vagner Antonio; https://orcid.org/0000-0001-7210-4552; http://lattes.cnpq.br/8704491263853222; Viana Junior, Dante Baiardo Cavalcante; http://lattes.cnpq.br/8595633927891889
    This thesis is structured into three articles. The technical article in chapter 2 presents a structure for developing the performance assessment process for boards of directors based on the assumption that companies are not isolated agents in the market and need to define the materiality of topics based on consultation with their main stakeholders. The research aims to contribute to entities in the development of board evaluation processes and encourage companies to consider the efficiency of boards of directors as important for company performance, given that they must be committed to generating value and business continuity. The second article in chapter 3 uses qualitative comparative analysis to verify which combinations of board characteristics contribute or not to high business performance. The results showed that there are no isolated characteristics of boards of directors that cause high (low) performance, but rather that there are several complex combinations that cause both high and low performance. Thus, the evidence shows that boards should be shaped according to the characteristics of companies and do not always need to follow strict regulatory standards, since certain characteristics can be important or irrelevant to business performance at the same time. The third article in chapter 4 analyzes the relationship between the financial committee and investment efficiency. The results showed that the existence of a financial committee has a direct impact on investment efficiency, in addition to maximizing investment efficiency when related to corporate governance characteristics. Thus, the results demonstrate that the formation of financial committees is relevant to maximize the quality and adequacy of investment levels.